Court Cases | Hancock Firm

Business valuators and their work product often appear in court in a variety of cases. The cases below are a sampling relevant in some of our many particular valuation areas. We’ve kept the case citations purposely brief, but we’re happy to provide guidance to the full case text.

NEED FOR ACCREDITED AND COMPETENT BUSINESS VALUATOR

PERSONAL GOODWILL AND COMPANY GOODWILL

PARTIAL CONTROL, NOT FULL CONTROL OF A COMPANY

Godley (US Tax Court) (PDF)

FAIR MARKET VALUE VERSUS STRATEGIC AND SYNERGISTIC VALUE

BUY SELL AGREEMENTS AND LIFE INSURANCE

SUBCHAPTER S CORPORATION

REASONABLE COMPENSATION AND DISGUISED DIVIDENDS IN C CORPORATIONS

BUILT-IN CAPITAL GAINS FOR ESTATES AND GIFTS

Business valuation cases do not constitute standards or practices to be applied to any certain situation. The validity and relevance of valuation cases change over time. All cases involve specific facts and circumstances that may not be applicable to other apparently comparable situations.

“Neither you nor I nor Einstein nor the Supreme Court of the United States is brilliant enough to reach an intelligent decision on any problem without first getting the facts.”

– Dale Carnegie

American lecturer, author (1888-1955)

Hancock Firm provides independent advisory services in business acquisitions, business valuations, intangible asset valuations, litigation (lost profits, business value, alter ego attributes, tracings), and forensic accounting matters.

Hancock Firm, LLC
4601 Washington Avenue, Suite 280
Houston, Texas 77007
713.864.2800
Questions@HancockFirm.com
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